改變商業界的方式

Changing the Way of Business

長期以來，商業成功的主要衡量標準一直是盈利能力。企業主要關注賺取最大的金錢。然而，這種狹隘的關注忽略了許多其他對企業以及社會和環境有重大影響的因素。約翰·埃爾金頓的三重底線思維改變了這種傳統觀念。

For years, the primary measure of business success has been profitability. Businesses have primarily focused on making the most money. However, this narrow focus overlooks many other factors that have significant impacts on both businesses and society and the environment. John Elkington's Triple Bottom Line thinking changed this traditional notion.

三重底線的三個面向

The Three Aspects of the Triple Bottom Line

三重底線（TBL）的核心理念是將企業績效評估擴展到三個關鍵面向：利潤（Profit）、人（People）和地球（Planet）。這三個面向共同形成了評估企業在經濟、社會和環境方面的績效的綜合方法。

The core idea of the Triple Bottom Line (TBL) is to expand the assessment of corporate performance into three key aspects: Profit, People, and Planet. These three aspects together form a comprehensive approach to evaluating a company's performance in economic, social, and environmental dimensions.

1. 利潤：

1. Profit:

這是傳統企業追求的目標。企業需要實現盈利，以維持其運營、增長和提供股東價值。然而，三重底線強調，企業的利潤應該是以合法和道德方式實現的，並且應該考慮到對社會和環境的潛在影響。

This is the traditional goal pursued by businesses. Companies need to be profitable to sustain their operations, grow, and provide shareholder value. However, the Triple Bottom Line emphasizes that a company's profit should be achieved in a legal and ethical manner, and should take into consideration the potential impacts on society and the environment.

2. 人：

2. People:

人是每個企業成功的基石。這個面向關注的是企業如何影響其員工、客戶、供應商和社區。企業社會責任、員工福祉、多元化和包容性等因素在此起到關鍵作用。企業需要尊重人的權利，並在他們的生活和職業中做出積極的貢獻。

People are the cornerstone of every business's success. This aspect focuses on how businesses impact their employees, customers, suppliers, and communities. Factors such as corporate social responsibility, employee well-being, diversity, and inclusivity play a crucial role here. Businesses need to respect human rights and make a positive contribution to their lives and careers.

3. 地球：

3. Planet:

地球是我們共享的家園，環保意識日益增強。企業需要考慮其活動對環境的影響，包括能源使用、廢棄物處理、生態多樣性和氣候變化。可持續經營和環境保護應該成為企業的關鍵目標。

The Earth is our shared home, and environmental awareness is growing. Businesses need to consider the impact of their activities on the environment, including energy use, waste management, biodiversity, and climate change. Sustainability and environmental protection should be key goals for businesses.

三重底線的優勢

The Benefits of the Triple Bottom Line

三重底線的採用帶來了多方面的優勢，對企業和社會都具有積極影響。

The adoption of the Triple Bottom Line brings about various advantages that have a positive impact on both businesses and society.

創新和競爭優勢： 通過關注多個面向，企業能夠更好地了解市場需求並開發創新產品和服務，從而取得競爭優勢。

Innovation and Competitive Advantage: By focusing on multiple aspects, businesses can better understand market demands and develop innovative products and services, gaining a competitive advantage.

風險管理： 三重底線有助於降低企業風險。這種綜合的方法使企業能夠更好地應對社會和環境變化，減少不當行為或危險行為的潛在風險。

Risk Management: The Triple Bottom Line helps reduce business risks. This comprehensive approach enables companies to better adapt to social and environmental changes, reducing the potential risks of misconduct or hazardous behaviors.

增加股東價值： 通過將社會和環境因素納入營運決策，企業可以提高股東價值。這種可持續性方法使企業更有吸引力，吸引更多投資。

Increased Shareholder Value: By incorporating social and environmental factors into operational decisions, companies can enhance shareholder value. This sustainability approach makes businesses more attractive, attracting more investments.

提升聲譽： 企業遵循三重底線的原則，往往在社會中享有更高的聲譽。這有助於吸引更多的客戶和合作夥伴，同時建立強大的品牌形象。

Enhanced Reputation: Companies that follow the principles of the Triple Bottom Line often enjoy a higher reputation in society. This helps attract more customers and partners while building a strong brand image.

實施三重底線

Implementing the Triple Bottom Line

實施三重底線需要企業採取一系列措施，以確保它在實踐中具有實際意義。

Implementing the Triple Bottom Line requires businesses to take a series of measures to ensure that it has practical significance in practice.

評估和報告： 企業需要定期評估其在三個方面的績效，並向股東和利益相關者提供報告。這可以確保企業持續追求可持續性目標。

Assessment and Reporting: Companies need to regularly assess their performance in the three aspects and provide reports to shareholders and stakeholders. This ensures that businesses continue to pursue sustainability goals.

整合： 三重底線不應該僅僅是一個獨立的項目，而應該融入企業的戰略和文化。這需要高層管理的參與和承諾。

Integration: The Triple Bottom Line should not be just a standalone initiative but should be integrated into a company's strategy and culture. This requires the involvement and commitment of top management.

持續改進： 企業應該不斷追求改進，以提高其在三個方面的績效。這需要制定可持續性目標和監測進展。

Continuous Improvement: Companies should continually seek improvement to enhance their performance in the three aspects. This requires setting sustainability goals and monitoring progress.

三重底線的概念為企業和社會帶來了革命性的變革。它強調了營利性企業應該更關注人和地球，以實現可持續的經營。通過實施三重底線，企業可以同時實現利潤、社會責任和環保，從而為更美好的未來奠定基礎。

The concept of the Triple Bottom Line has brought revolutionary change to businesses and society. It emphasizes that for-profit businesses should focus more on people and the planet to achieve sustainable operations. By implementing the Triple Bottom Line, companies can simultaneously achieve profitability, social responsibility, and environmental protection, thus laying the foundation for a better future.

常見問題

Frequently Asked Questions

三重底線是誰提出的？

Who proposed the Triple Bottom Line?

三重底線是由英國的企業家兼企業社會責任倡導者約翰·埃爾金頓（John Elkington）在1994年提出的。

The Triple Bottom Line was proposed by John Elkington, a British entrepreneur and advocate for corporate social responsibility, in 1994.

實施三重底線需要哪些關鍵步驟？

What are the key steps in implementing the Triple Bottom Line?

實施三重底線需要企業進行評估和報告、整合該概念、以及不斷改進其績效。高層管理的參與和承諾也是關鍵步驟。

Implementing the Triple Bottom Line requires businesses to assess and report, integrate the concept, and continually improve their performance. The involvement and commitment of top management are also key steps.

三重底線如何有助於提高企業的競爭力？

How does the Triple Bottom Line help enhance a company's competitiveness?

三重底線有助於企業更好地理解市場需求並開發創新產品和服務。同時，它有助於降低風險，提高聲譽，並吸引更多投資，從而提高競爭力。

The Triple Bottom Line helps companies better understand market demands and develop innovative products and services. It also reduces risks, enhances reputation, and attracts more investments, thereby increasing competitiveness.

三重底線如何影響企業社會責任？

**How does the Triple Bottom Line impact corporate social responsibility?

三重底線將企業社會責任（CSR）納入其核心營運。這意味著企業不僅追求盈利，還關注如何對員工、客戶、供應商和社區產生積極影響。它擴展了CSR的範疇，使其更全面。

The Triple Bottom Line incorporates corporate social responsibility (CSR) into its core operations. This means that businesses not only pursue profitability but also focus on how to have a positive impact on employees, customers, suppliers, and communities. It broadens the scope of CSR, making it more comprehensive.

三重底線對環境保護有什麼重要作用？

What role does the Triple Bottom Line play in environmental protection?

三重底線鼓勵企業更關注其活動對環境的影響。這包括能源使用、廢棄物處理、生態多樣性和氣候變化。通過這種綜合的方法，企業更有可能採取措施保護地球並減少其生態足跡。

The Triple Bottom Line encourages businesses to be more mindful of how their activities impact the environment. This includes energy use, waste management, biodiversity, and climate change. Through this comprehensive approach, businesses are more likely to take steps to protect the planet and reduce their ecological footprint.

為更美好的未來而行

Working Toward a Better Future

三重底線的概念已經改變了我們看待企業的方式。它強調企業不僅應關注盈利，還應關注人和地球。這種全面性的方法為企業提供了實現可持續經營和為更美好的未來奠定基礎的機會。通過評估和改進利潤、人和地球這三個方面的績效，我們可以共同建設一個更健康、更公平和更可持續的世界。

The concept of the Triple Bottom Line has changed the way we view businesses. It emphasizes that businesses should focus not only on profitability but also on people and the planet. This comprehensive approach provides businesses with an opportunity to achieve sustainable operations and lay the foundation for a better future. By assessing and improving performance in the three aspects of profit, people, and planet, we can collectively build a healthier, fairer, and more sustainable world.

我們相信，通過這種綜合的方法，企業可以實現成功，同時對社會和環境做出積極貢獻。

We believe that through this comprehensive approach, businesses can achieve success while making a positive contribution to society and the environment.